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Struktur, Entwicklung und Begriff der Verbrauchsteuern

The German excise duties: their common structure, their objects, how they arise, their historical development. The book shows, that the German legislature is, when pushed by the EC, actually able to set up tax laws in a structured way. Also usable as a reference book for tax experts who are not too familiar with excise duties.

Abstract:

The German excise duties: their common structure, their objects, how they arise, their historical development. The book shows, that the German legislature is, when pushed by the EC, actually able to set up tax laws in a structured way. Also usable as a reference book for tax experts who are not too familiar with excise duties.